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PeerBasis
Compensation Comparability Determination

Virginia Academy Of Science

Executive Director / CEO

EIN 546038285
VA · NTEE U20C
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Philip Sheridan, Executive Director / CEO ($15,343) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Philip Sheridan — reported title “EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$381 total compensation of comparable organizations → $126,963 $15,343
$15,52710th
$19,85625th
$52,842Median
$77,89475th
$111,70890th
$15,343This org · 11th
p10$15,527
p25$19,856
p50$52,842
p75$77,894
p90$111,708
$15,343

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to VA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Decatur Makers Inc GA$384,484 Executive Director $83,550 $82,331 2025
City Kid Science Inc NY$390,135 President $70,600 $64,177 2024
Texas Organic Farmers TX$393,353 Director $368 $381 2023
Solving For Science CA$338,901 Highest Compensated Employee $121,841 $105,838 2024
International Society For CA$332,093 Cfo/secretary $127,000 $110,319 2024
Connecticut Academy Of CT$412,679 Executive Di $130,745 $126,963 2023
Paleocultural Research Group CO$318,728 Research Director $54,975 $53,029 2024
South Jersey Innovation Center NJ$318,444 Executive Director $21,000 $19,419 2023
Center For Scientific Integrity Inc NY$429,108 Secretary $11,330 $10,299 2024
Landweb Inc VT$315,096 Secretary/exec Director $55,181 $57,523 2023
Consumer Brands Association Foundation VA$281,213 Acting Ed $66,492 $64,584 2024
Kacyra Family Foundation CA$273,688 Director $26,407 $22,938 2024
Bible Archeology Search And Exploration Foundation CO$263,551 President $20,183 $19,469 2024
Cato Neonatal Innovations Inc FL$481,221 President $18,800 $17,767 2024
Collaborative Earth Institute CA$261,533 Executive Dir. $23,500 $21,016 2023
The Soul Phone Foundation OH$251,286 President, Director $48,000 $52,654 2023
Sociedad De Investigacion PR$555,860 Executive Di $35,448 $34,431 2024
Space For Humanity CO$556,619 Executive Director $119,166 $114,948 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to VA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Philip Sheridan) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 18 similarly situated organizations (Same NTEE sector (U20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,343 is reasonable (approximately the 11th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.